Exhibit 10(k)

Cooperation Agreement between Yellowstone (Hong Kong) Limited and
Westpark Holdings, LLC dated ?????, 2002


                       COOPERATION AGREEMENT

This   Cooperation  Agreement  is  entered  into  between  WestPark
Holdings,  LLC (hereafter referred to as Westpark) and  Yellowstone
(Hong  Kong)  Limited  (hereafter referred to as  Yellowstone  Hong
Kong)  for  the  purpose  of  establishing  a  cooperative  working
relationship between both parties.

WestPark Holdings, LLC. agrees to license to Yellowstone Hong  Kong
the  right  to establish WestPark Hong Kong Limited as an affiliate
of WestPark.

Establishment of WestPark Hong Kong.
Yellowstone  Hong  Kong  will incorporate a new  Limited  Liability
Company  in  Hong Kong called WestPark Hong Kong Limited (hereafter
referred to as WestPark Hong Kong).

Yellowstone  Hong  Kong  will  be responsible  for  all  costs  and
liabilities  (including rental, facilities,  traveling,  regulatory
issues  and all other necessary expenses) in the establishment  and
operation of WestPark Hong Kong.

WestPark authorizes the use of its name for WestPark Hong  Kong  to
use while this agreement is active.  The agreement will be licensed
on  a  month  -to-month basis for an initial trial  period  of  six
months.   At  the  end of six months both WestPark and  Yellowstone
Hong  Kong agree to negotiate a longer renewal period such as  year
to year as mutually agreed by both parties.

Yellowstone Hong Kong alone is liable for all of his acts  and  the
costs  incurred in the conduct of business of WestPark  Hong  Kong.
WestPark  will  not  be  responsible  or  liable  for  any  act  of
Yellowstone Hong Kong or any costs incurred at anytime  during  the
conduct and operation of WestPark Hong Kong.

Yellowstone  Hong  Kong based in Hong Kong will  be  the  principal
Asian  contact for WestPark Hong Kong.  Steven Rappaport  based  in
Los  Angeles will be the primary US based contact for WestPark Hong
Kong.

WestPark  agrees  to circulate to WestPark Hong  Kong  all  current
deals  for  WestPark Hong Kong to determine if they can  assist  in
it's  financing or if the company's product line may have a  market
potential in Asia.

WestPark Hong Kong will have WestPark approve any and all marketing
material prior to being implemented.


WestPark  agrees  to license Yellowstone Hong Kong  rights  to  produce
business  cards with the name of WestPark Hong Kong as an affiliate  of
WestPark.  Verbiage on business cards subject to approval by WestPark.

WestPark  Hong  Kong  agrees  to produce  marketing  brochures  and
websites  in  Chinese and English for marketing purposes  in  Asia.
Verbiage on sites and brochures subject to final approval  by  West
Park.

Should there be any disagreement between you and WestPark regarding  the
interpretation of the provisions of this letter, Yellowstone  Hong  Kong
and WestPark agree to binding arbitration to resolve such dispute in the
state of California.

Please  indicate your agreement to this letter by signing in  the  space
indicated and returning one copy to Westpark.


Dated: 21 March 2002


YELLOWSTONE (HONG KONG)
WESTPARK HOLDINGS, LLC.
LIMITED


By  /s/ King Kwok Yu                   By:  /s/ Richard A. Rappaport
   -------------------                     ---------------------------
King Kwok Yu                           Richard A. Rappaport
President & Managing Director          Chief Executive Officer